(1) No operator who is liable to pay Cess under section 3 shall run the business unless he possess a valid certificate of registration as provided under this Act;
Provided that such operator who, at the commencement of this Act, is running the business may continue to do so but shall apply to the Authorised Officer for registration within thirty days there from.
(2) Every operator who is required to possess a certificate of registration shall apply in the prescribed form to the Authorised Officer within thirty days from the date on which he first become liable to pay the Cess.
(3) If the Authorised Officer after such enquiry as he deems fit is satisfied that an application for registration is in order he shall register the applicant and is sue him a certificate of registration in the prescribed form.
(4) The Authorised Officer may, after considering the information furnished or received under any provisions of this Act, a mend, from time to time the certificate of registration.
(5) Where a registered operator discontinue, transfers or otherwise disposes of the business applies in the prescribed form to the assessing officer for cancellation of the registration, the latter shall, after such enquiry as may necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules.
(6) Where the Authorised Officer is satisfied that any registered operator has discontinued, transferred or otherwise disposed of the business and has failed to apply under sub-section (5) for cancellation of the registration the Authorised Officer may, after giving the operator a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix and the said activity shall be discontinued transferred or otherwise disposed of from that date:
Provided that the cancellation of a certificate of registration shall not affect the liability of the operator to pay the Cess, including any penalty, due for any period up to the date of cancellation whether such Cess including any penalty is recovered before or after the date of cancellation.